How many digits of the HSN code do I need on a bill?

If your turnover in the last financial year was up to ₹5 crore, 4 digits on bills to registered customers (optional on bills to consumers). Above ₹5 crore, 6 digits on every bill.

What is the difference between HSN and SAC?

HSN codes are for goods and SAC codes are for services. Services codes start with 99, for example 9983 for IT and software services.

Why is my item not in the list?

The list covers common shop items whose current rate is clear. For anything else, search the CBIC GST rate finder or ask your CA. Rates can depend on price, packing or use.

Is the GST rate decided by the HSN code alone?

Mostly, but not always. Clothes and footwear depend on the price per piece, and some foods depend on whether they are pre-packaged and labelled. Check the conditions in the rate notification.

HSN code finder with GST rate

Type an item or a code to find its HSN or SAC code and the GST rate in force since 22 September 2025. The list covers 31 common shop items and services (22 goods, 9 services) whose current rate is clear. It is a quick check, not the full schedule: for anything else, use the official rate finder linked below.

Search HSN and SAC codes

HSN / SAC	Goods or service	GST rate
1006	Rice, loose (not pre-packaged and labelled)	0%
0401	Milk (fresh, pasteurised or UHT)	0%
4820	Exercise books and notebooks	0%
0405	Butter, ghee and dairy spreads	5%
1905	Biscuits, cakes and pastries	5%
2106	Namkeen, bhujia and mixture	5%
3305	Shampoo and hair oil	5%
3306	Toothpaste and tooth powder	5%
3401	Toilet soap bars	5%
3004	Medicines packed for retail sale (some life-saving drugs are nil-rated)	5%
9018	Medical, surgical and dental instruments	5%
6109	T-shirts and vests, knitted	5% up to ₹2,500 a piece, 18% above
6203	Men's suits, jackets and trousers	5% up to ₹2,500 a piece, 18% above
6403	Footwear with leather uppers	5% up to ₹2,500 a pair, 18% above
2523	Cement	18%
7326	Other articles of iron or steel	18%
8415	Air conditioners	18%
8471	Computers, laptops and their units	18%
8504	Mobile chargers, adapters and transformers	18%
8517	Mobile phones and telecom equipment	18%
8708	Parts and accessories of motor vehicles	18%
2202	Aerated drinks and drinks with added sugar or sweetener	40%
9963	Restaurant service (standalone restaurant)	5%
9963	Hotel rooms up to ₹7,500 a night	5%
9972	Renting of commercial property	18%
9982	Legal, accounting and bookkeeping services	18%
9983	IT, software and website development services	18%
9984	Telecom and internet services	18%
9985	Advertising and other business support services	18%
9967	Warehousing and storage (other than farm produce)	18%
9992	Private coaching and training (not a school or recognised college)	18%

Rates checked on 4 October 2026. You can also type everyday words such as chawal, sabun or chappal.

How many HSN digits you need

HSN digits on a tax invoice by turnover
Turnover in the last financial year	Bills to registered businesses	Bills to consumers
Up to ₹5 crore	4 digits	Optional
Above ₹5 crore	6 digits	6 digits

The list above gives 4-digit codes. If you need 6 or 8 digits, look up the full code for your item on the GST portal.

HSN vs SAC

HSN (Harmonised System of Nomenclature) codes classify goods; SAC (Services Accounting Code) codes classify services and always start with 99. A shop selling goods uses HSN on its bills; a repair shop or a consultant uses SAC for the service. A bill can have both, one per line. See the GST bill format for where the code goes.

Common kirana, hardware and garment codes

Kirana: rice (1006), milk (0401), ghee and butter (0405), biscuits (1905), namkeen (2106), soap (3401) and toothpaste (3306). Hardware: cement (2523) and articles of iron or steel (7326). Garments and footwear: T-shirts (6109), suits and trousers (6203) and leather footwear (6403), at 5% up to ₹2,500 a piece and 18% above. Search any of them in the box above for its rate. Running a general store? See the billing app for kirana stores, where each item keeps its HSN code and GST rate.

Where to confirm a rate

Before you bill an item you are not sure about, check it on the CBIC GST rate finder or the HSN and SAC search on the GST portal, or ask your CA. Rates can depend on the price, the packing or how the item is used, and this list does not cover every case. More on finding a code: how to find the HSN code.

FAQ

How many digits of the HSN code do I need on a bill?: If your turnover in the last financial year was up to ₹5 crore, 4 digits on bills to registered customers (optional on bills to consumers). Above ₹5 crore, 6 digits on every bill.
What is the difference between HSN and SAC?: HSN codes are for goods and SAC codes are for services. Services codes start with 99, for example 9983 for IT and software services.
Why is my item not in the list?: The list covers common shop items whose current rate is clear. For anything else, search the CBIC GST rate finder or ask your CA. Rates can depend on price, packing or use.
Is the GST rate decided by the HSN code alone?: Mostly, but not always. Clothes and footwear depend on the price per piece, and some foods depend on whether they are pre-packaged and labelled. Check the conditions in the rate notification.